48. Offences by Government Departments.—
Where an offence under this Act has been committed by any Department of Government, the Head of the Department shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this section shall render such Head of the Department liable to any punishment if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
Where any Department of the Government commits an offence under this Act, the Head of that Department shall be liable to be prosecuted and punished accordingly. However, in his defence, he may prove that (i) the offence was committed without his knowledge; or (ii) he exercised all due diligence to prevent the commission of the offence.